TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

SELF-EMPLOYED EARNINGS [1 record]

Record 1 2011-01-17

English

Subject field(s)
  • Remuneration (Personnel Management)
  • Taxation
DEF

The worker's income for the year from all businesses carried on by the worker directly or as a member of a partnership where the worker is actively engaged in the activities of the partnership, less all losses sustained by the worker in the year in carrying on such business.

CONT

The amount of the self-employed earnings of a person for a year is the aggregate of (a) an amount equal to (i) his income for the year from all businesses, other than a business more than fifty per cent of the gross revenue of which consisted of rent from land or buildings, carried on by him, minus (ii) all losses sustained by him in the year in carrying on those businesses, as such income and losses are computed under the Income Tax Act, ...

French

Domaine(s)
  • Rémunération (Gestion du personnel)
  • Fiscalité
DEF

Montant égal à son revenu pour l'année provenant de toutes les entreprises que le travailleur exploite soit directement, soit à titre de membre d'une société de personnes lorsqu'il prend une part active dans les activités de celle-ci, moins toutes les pertes subies pendant l'année dans l'exploitation de ces entreprises.

Spanish

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